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By Rachel Doherty

If you’ve ever been a student, colleague, friend or industry peer of Dr. Efrim Boritz, you know one thing for certain—he leaves a lasting impact.

In his office, Boritz exudes his signature warmth—an unmistakable trait admired by those who know him. As he reflects on his proudest moments, his enthusiasm is clear. Thoughtful and precise, he responds with the insight expected of a meticulous accountant, researcher and professor.

From founding the University of ��ݮ��Ƶ Centre for Information Integrity and Information Systems Assurance (UWCISA) to pioneering global accounting education and publishing over 100 research papers, more than 30 books and book chapters and several software programs, Boritz’s career is difficult to summarize in just a few words. A pillar of the University of ��ݮ��Ƶ’s School of Accounting and Finance (SAF) since 1983, his legacy is one of innovation and mentorship. As Boritz prepares for retirement, his impact will continue—through both his decades of contributions and an endowment fund supporting future PhD students at SAF.

Mentorship

Mentorship has been one of Boritz’s proudest accomplishments, guiding students from undergraduate to PhD levels and later as colleagues and co-authors on papers. “I really felt that mentoring students gave them an opportunity to develop themselves in their own unique way, advancing their own particular strengths and interests,” he reflects. One of these former students is Dr. Tim Bauer, now a professor at SAF, who Boritz has mentored and worked alongside for more than 20 years. Bauer describes Boritz as someone who allows his students to grow and take the lead, a mentorship style that he now aspires to pay forward with his own students. “What Efrim did for me, and what I've seen him do for others, is that he constantly looks for ways to let his students grow into leaders.”

In recognition of their deep admiration for Boritz, several of his former students have established an endowment fund in his name to support doctoral students at SAF. Among them is Douglas Johnson (MAcc ’85), a former student and teaching assistant of Boritz, who played a key role in creating the fund. “I knew Efrim was getting near the end of his teaching career and felt it was important that someone who knew him well recognized him and that his teaching legacy continued. It just felt like the right thing to do.”

“You can't imagine how touching it was as a professor to receive that kind of acknowledgement of having made a meaningful contribution to these young people's lives, because that's really what this means to me. And then I thought, for this fund to really make an impact, it needs to be a little bit bigger, so I’m pitching in too,” remarked Boritz humbly when asked about his own generous contribution to the fund. Boritz hopes that the endowment fund will bring more visibility to the role of transformative information technologies in the profession, encouraging future students to explore the field as it continues to grow in significance.

Global impact

In addition to his dedication to students, Boritz spent much of his career involved on professional committees, which allowed him to stay connected to practice while shaping the field of accounting and auditing. Notably, Boritz worked on the IT component of international education guidelines for the International Federation of Accountants (IFAC), and helped develop professional standards and guidelines for the accounting industry through his work with the Canadian Institute of Chartered Accountants (now known as CPA Canada).

Boritz’s influence has extended across borders, helping to modernize accounting education and training worldwide. In Brazil, he led efforts to train tax auditors in computer-assisted auditing, strengthening the country’s tax collection system. In China, he helped develop Tsinghua University’s accounting program—often referred to as ‘the MIT of China’—and later worked with the National Accounting Institute of China to train CPAs in IT auditing through a World Bank-funded initiative.

Following the collapse of the Soviet Union, Boritz also worked with Saint Petersburg University of Economics to educate students in Western accounting practices and helped to establish a business school in Kyrgyzstan. His work has left a lasting imprint, shaping the future of accounting and finance education worldwide.

Dr. Blake Phillips, SAF Director, sums up Boritz’s extraordinary influence: “Efrim’s impact on SAF and the field is truly immeasurable. As a professor, researcher, leader and colleague, he has set a standard of excellence that will resonate for generations. His contributions—both here and across the world—will stand as a lasting legacy.”

Research contributions

A key part of Boritz’s career has been his dedication to research, bringing it to life to help accountants and auditors stay ahead of emerging technology. His CV spans over 60 pages, reflecting a lifetime of academic and professional contributions. His research output is extensive, with countless research papers in leading journals.

"My research has always had a practical side—it’s aimed at solving real-world problems and helping professionals improve their work, rather than just being theoretical," says Boritz.

Before AI and data analytics became prevalent in the accounting industry, Boritz saw their potential. His work helped create new ways to catch fraud and predict financial trends, as well as improve accountants’ use of technology to better understand financial risks and make sure businesses are following the rules, or even more importantly, the principles behind them.

UWCISA

A cornerstone of Boritz’s legacy is his role in establishing and leading UWCISA. Founded in 1998, UWCISA has become a globally recognized research hub dedicated to exploring the intersection of accounting, auditing and emerging technologies.

Under Boritz’s leadership, the Centre has driven innovation in IT governance, cybersecurity assurance and data analytics in financial reporting, helping bridge the gap between academic research and industry practice. Through pioneering studies, biennial symposiums and collaborations with global institutions, UWCISA has played a crucial role in shaping how professionals and regulators approach technology-driven risks and opportunities in the accounting field.

As Boritz prepares for his retirement, the future of UWCISA has been thoughtfully secured. His former student, close friend and longtime colleague, Dr. Tim Bauer, will take the helm as the centre’s new director.

“The world is always changing and needs new ideas, new thoughts and new leadership and I'm confident that the people we have at UWCISA will keep it developing and growing,” Boritz said confidently.

Looking ahead

Boritz remains firm in his belief that the profession must embrace change in order to thrive. “We still want to prosper, we still want the profession to succeed, but it has to evolve. That means attracting people who aren’t just focused on the way things have always been done, but who are willing to learn, adapt and be part of the new world.”

As the next generation takes the lead, Boritz’s legacy will endure—through UWCISA’s continued progress and the endowment fund supporting the future innovators he has always championed.

As Bauer puts it, “Efrim is someone who brings knowledge, humility, passion, responsibility and a high ethical attitude to everything he does—whether it’s education, research or driving forward professional practice. He really is a true role model in every facet of what a person could be."

His legacy is not only evident in the programs he built or the research he contributed to, but in the people he has mentored and the values he has instilled in them.